On January 1, 2014, Geffrey Corporation had the following stockholders

Prepare a stockholders' equity section at December 31. (Enter account name only and Enter the beginning balances, and post the entries to the stockholders equity accounts. (Note: Open additional stockholders equity accounts previous part.) Journalize the transactions and the closing entries for net income and dividends. (Credit account "No Entry" for the account titles and enter 0 for the amounts. If no entry is required